444.1  Basis for amount of tax.

In all taxing districts in the state, including townships, school districts, cities and counties, when by law then existing the people are authorized to determine by vote, or officers are authorized to estimate or determine, a rate of taxation required for any public purpose, such rate shall in all cases be estimated and based upon the adjusted taxable valuation of such taxing district for the preceding calendar year.

Section History: Early form

  [C24, 27, 31, 35, 39, § 7162; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 444.1]


Previous Section 443.23A

Next Section 444.2


Return To Home index


© 2003 Cornell College and League of Women Voters of Iowa


Comments about this site or page? webmaster@legis.iowa.gov.
Please remember that the person listed above does not vote on bills. Direct all comments concerning legislation to State Legislators.

Last update: Tue Jan 28 13:52:42 CST 2003
URL: /DOCS/IACODE/2003/444/1.html
jhf